Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

53. It is a negative commandment “do not take part in dealings between a lender and a borrower with interest.”

As it states in Shemos (Exodus) 22:24, “do not place interest upon him.” This means do not be a guarantor or a witness between them. The lender is also included in this negative commandment, in addition to the negative commandment of not to give a loan to another Jew with interest. A mediator between the two sides transgresses the negative commandment of “do not place a stumbling block before a blind man.” (as stated in Vayikra (Leviticus) 19:14, which will be explained in Negative Commandment #76.)

This applies in all places and at all times, for men and for women.